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NY J82142




March 18, 2003

CLA-2-64: RR: NC: TA: 347 J82142

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.91.50

Ms. Esther Isenberg
Right Stuff, Inc.
24 Ray Avenue - Suite 103
Burlington, MA 01803

RE: The tariff classification of footwear from China.

Dear Ms. Isenberg:

In your letter dated March 04, 2003, you requested a tariff classification ruling.

The submitted half pair sample identified as Style Name “Hercules,” is a cold weather boot approximately 7 ½-inches in height with a molded combination rubber/plastic/textile material bottom foot portion and a sewn-on 4 ¾-inch tall textile material upper shaft. The boot has a five-eyelet closure, a foam padded tongue and textile lining, a ¾-inch padded topline rubber/plastic collar and heel pull-tab. You state that the boot has a “special quality” patented outsole (rubber/plastic/textile) that could possibly yield a reduction in duty rate requirements. Based on visual examination the boot, we have determined that the “textile” material on the walking surface areas of the shoe has been coated with rubber/plastics so that the textile fiber materials are no longer in contact with the ground.

Note 3(a) to Chapter 64, Harmonized Tariff Schedule of the United States (HTS) provides in pertinent part, that for the purposes of this chapter, the terms “rubber” and “plastics” include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye. Therefore, based on the visual examination of the shoe and this chapter note, we have determined that this shoe has a rubber/plastic outsole and there will be no reduction in duty requirements.

The applicable subheading for Style Name “Hercules” cold weather boot, will be 6402.91.50, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and the outer sole’s external surfaces are predominately rubber and/or plastics; which is not "sports footwear”; which covers the ankle; in which the upper’s external surface area does not measure over 90% rubber and/or plastics (including any accessories or reinforcements); and which is designed to be a protection against water, oil, or cold or inclement weather. The rate of duty will be 37.5% ad valorem.

We also note that the submitted cold weather boot sample is not properly marked with the country of origin. Therefore, if imported as is, the submitted sample will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the shoe would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit.”

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,

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